As far as i know, Services are defined in Service Tax Act ie. Finance Act, 1994 not in Income TAx act, 1961.
Further, I respect and agree to your opinioin but please explain why TDS is not applicable in such cases.
Please explain your answer wiht reference of LAW. ie wording of Section 194C of Income Tax Act, 1961.
Thanks & Regards
Amritesh
Guest
Guest
(Expert)
10 January 2011
Please read carefully provision of sub-section (6) and then the definition of 'goods carriage' from clause of explanation to sec. 194C. When there are definitions in the IT Act itself, these can can not be imported from other enactments.